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复式预算是相对全部财政活动都在一个预算中反映的单式预算而言的,通常它由两个或两上以上的预算组成。西方国家在30年代至70年代大都实行复式预算。复式预算主要有两种形式:一种是双重预算,即按经济性质把预算分为经常预算和资本预算两部分,前者包括政府进行日常政务活动所需的资金支出以及为供应这类支出而筹集的税收收入和非税收收入;后者包括对公有企业和公共工程投资、偿还国内外债务等项的支出,并采取有偿的形式。它的收入来源主要是债务收入和经常性预算的结余。另一种形式是多重预算,即由一个主预算和若干个分预算所组成。复式预算作为一项特定时期的预算制度,对振兴经济发挥了重要作用。
A compound budget is a unitary budget that reflects all the financial activities in a single budget, and usually consists of two or more budgets. Western countries in the 1930s to 1970s mostly implemented double budgets. There are two main types of double budgeting: one is the double budgeting of dividing the budget by the nature of the economy into two parts, the regular budget and the capital budgeting. The former includes the expenditure of funds required for the day-to-day administration of government and the provision for the provision of such expenditures Of the tax revenue and non-tax revenue; the latter includes the public-owned enterprises and public works investment, repayments of domestic and foreign debt and other expenditures, and take the form of compensation. Its sources of income are mainly the debt income and the balance of the regular budget. Another form is a multi-budget, consisting of a main budget and a number of sub-budgets. As a budget system for a specific period, the double budget has played an important role in rejuvenating the economy.